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2023 (4) TMI 349 - AT - Service TaxLevy of service tax - construction of residential complex service (CRCS) - whether the authority below is justified in demanding Service Tax from the appellant under ‘works contract’ service for the period from December 2009 to September 2010? - HELD THAT:- The Order of the co-ordinate Hyderabad Bench of the CESTAT in the case of M/s. Pragati Edifice Pvt. Ltd. [[2019 (9) TMI 792 - CESTAT HYDERABAD]] is a more recent one, which has considered many orders of other co-ordinate Benches and also the decision of the Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] - it has been categorically held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when the service is rendered either as service simpliciter or as a works contract. Evidently, in the case on hand, the period of dispute is up to September 2010 and hence, in view of the above, the liability to Service Tax, if any, is restricted to the period post 01.07.2010. The demand for the period post 01.07.2010 is upheld and the demand for the period prior to this date, is set aside - The matter is remanded to the Adjudicating Authority for the limited purpose of calculating the Service Tax liability and interest, as above, after following the principles of natural justice. The appeal stands partly allowed and partly remanded.
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